Article 25Level 2 classification for Level 1 event type Internal fraud#
Institutions shall classify each loss event classified as Internal fraud in accordance with Article 24 into one of the following Level 2 categories:Internal fraud Level 2 classification | Description | Reference numberBribery and corruption | Bribery or corruption from an internal party of the institution. | 1.1Internal fraud committed against the institution | Fraud committed by an internal party against the institution. This category includes theft or manipulation of data and rogue trading events, including those perpetrated through insider trading and manipulation of positions, risks and profit and loss accounts. | 1.2Internal fraud committed against other stakeholders | Fraud committed by an internal party against the institution’s external parties, including clients and third parties. This category includes theft or manipulation of data and rogue trading events, including those perpetrated through insider trading and manipulation of positions, risks and profit and loss accounts. | 1.3
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